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Accounting Directives for Company
Šebelová, Michaela ; Bláha, Miroslav (referee) ; Pěta, Jan (advisor)
The bachelor thesis addresses the issue of creating an internal directive concerning the inventory of assets and liabilities for the company AT Weldsteel, s.r.o. The theoretical section of the thesis describes the necessary theoretical foundations for creating internal directives and inventory processes. The analytical section assesses the current economic condition of the company and the present state of internal directives. Based on the previous analysis and theoretical foundations, the design section of the thesis develops an internal directive for the inventory of assets and liabilities.
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Assets Inventorying in Conditions of a Contributory Organization
VÁPENÍKOVÁ, Petra
This work characterizes the basic terms associated with contributory organizations established by territorial self-governing units. It describes the theoretical aspects of inventorying according to current legal regulations. The work is focused on the characteristics of the selected contributory organization and on the analysis of the property inventorying process. This analysis is carried out in cooperation with the contributory organization ABC whose name is not given, because the selected contributory organization did not wish to publish it is data. The thesis analyses specifically inventory committee, types of inventories, inventorying documents, specifically acquired property and selected types of property. The thesis evaluates the entire inventorying process in the contributory organization ABC. Based on the obtained internal documents from the contributory organization, the work deals with ascertaining the actual assets and their subsequent comparison with the accounting conditions. The work is concluded by evaluating the results of the inventorying analysis and recommending suggestions for improvement. The resulting information helps the organization improve the inventorying process and helps in deciding on the return of borrowed property due to the risk of damage and the subsequent necessary payment of damages to the lender.
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Investment Environment in the Virtual Real Cash Economy
Lehnert, Filip ; Hlavinka, Roman (referee) ; Budík, Jan (advisor)
The subject of this thesis is to introduce the reader to the issue of possible financial investment in the virtual economy with real funds and design strategies to maximize the initial capital appreciation. The introduction describes the analysis of virtual PED currency, the economy and the system of publicly traded shares. The main part is focused on presenting the results of practical traded investment based on fundamental analysis, speculation about the intrinsic value of the shares and evaluating applied strategies, including the benefits of work.
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Complex Insurance Protection of the Village Lešná
Pechová, Helena ; Remeš, Jaromír (referee) ; Ptáček, Roman (advisor)
This thesis deals with evaluation of insurance protection of the municipality of Lešná as well as with the analysis and comparison of proposals of insurance protection property of the municipality offered by other commercial insurance companies. Based on risk analysis and the current status of insurance coverage are proposed steps to make it more efficient by using the current offer of insurance products. This thesis also contains recommendations for choosing an insurer with regard to the ratio of the scope of the offered insurance protection and the amount of the premium.
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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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Financing of Business Activities
Doležalová, Marie ; Brauner, Roman (referee) ; Ptáček, Roman (advisor)
This bachelor thesis focuses on business finance first. It describes what the company has to invest in. It also deals with the possibilities of gaining additional finance for the expansion of the company and its production, its effective distribution and use in the company. It connects theory to practice and provides a suggestion what option the business should choose to finance its activities.
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Influence of The Tax Base in Different Ways Property Acquisition
Czeczotková, Iveta ; David, Jaroš (referee) ; Svirák, Pavel (advisor)
This thesis deals with finding the ideal way of financing a new car for the company M&S Elektro Třinec s. r. o. Different methods of acquisition, primarily loans and leasing, are compared and it looks for a variant, which has under these conditions the most favorable affect on the tax base. It examines tax aspects of various versions of the acquisition and recommends the most appropriate way of acquiring the property.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Optimalization Income Tax at Natural Persons and Legal Entities
Fričová, Andrea ; Ježek, Ladislav (referee) ; Svirák, Pavel (advisor)
The Bcwork thesis deals with the problematics of acquisition and depreciation of long-term property as instruments of tax optimalization in the company ABC, s.r.o. from the viewpoint of income tax law. The analysis of the company is followed by the outline of all the possible methods of property acquisition and depreciation as well as to evaluate their impact on the tax assessment in the 2008 and of other years. Each chapter of the research part of the thesis includes the evalution of the methods presented and the suggestion of the optimal approach towards the property management, contributing to the minimalization of the company´s income taxing.
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